| PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54, TAXATION
Chapter 54: Covered employees considered employees of client company.
Section: 54:54-5: Tax imposed on basis of total payroll.
11. For the purposes of implementing any tax imposed on an employer on the basis of total payroll, an employee leasing company, in computing the tax on behalf of the client company, shall be authorized to apply any small business allowance or exemption made available pursuant to law to the client company for covered employees. As used in this section, "employee leasing company," "client company," and "covered employee" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C.34:8-67).
L.2011, c.118, s.11.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:54-5 (if available):
Court decisions that cite this statute:
CLICK HERE.